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Madras HC Set Aside GST Prohibition & Seizure Orders Due to Lack of Confiscation Notice
Case Law Details
- Case Name
- Goal Closures Vs State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Goal Closures Vs State Tax Officer (Madras High Court)
The petitioner challenged a Prohibition Order dated 07.02.2024 in Form GST INS-03 and a Seizure Order dated 27.02.2024 in Form GST INS-02, issued following an inspection conducted under Section 67 of the GST enactments. During the inspection, specified goods were placed under restriction and handed over for safe custody with directions that they should not be dealt with without prior permission of the State Tax Officer.
The initial allegation against the petitioner was that Input Tax Credit (ITC) had been availed belatedly under Section 16...
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